Strategic Corporate Social Responsibility (CSR), Company Financial Performance, and Earning Response Coefficient: Empirical Evidence On Indonesian Listed Companies

被引：14

作者：

Sayekti, Yosefa ^{[1
]}

机构：

[1] Univ Jember, Fac Econ, Jalan Kalimantan 37, Jember 68121, Indonesia

来源：

2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷

关键词：

corporate social responsibility; strategic CSR; non-strategic CSR; financial performance; earnings response coefficient (ERC); DISCLOSURE;

D O I：

10.1016/j.sbspro.2015.11.054

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purposes of this study are to examine the effect of strategic CSR and non-strategic CSR on financial performance, and to examine the effect of strategic CSR and non-strategic CSR on earnings response coefficient (ERC). The results of this study show that strategic CSR and non-strategic CSR positively and negatively affect financial performance respectively. The level of strategic CSR disclosed in annual reports positively affect earnings response coefficient (ERC), while the non-strategic CSR does not have an effect on the ERC. The main contribution of this study is the developing of a checklist matrix to distinguish between strategic CSR and non-strategic CSR. (C) 2015 The Authors. Published by Elsevier Ltd.

引用

页码：411 / 420

页数：10

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